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All Journal JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Kayla Zahara Putri Nasada
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Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Library & Information Science

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Analisis Sistem Pengendalian Internal terhadap Pengaplikasian Anggaran Kegiatan dalam Menopang Efektivitas Pengelolaan Admnistrasi di Perusahaan Daerah Air Minum Tirtana Provinsi Sumatera Utara Kayla Zahara Putri Nasada; Saparuddin Siregar
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to analyze the internal control system for the application of the activity budget in supporting the effectiveness of administrative management at the Tirthanadi Regional Drinking Water Company, North Sumatra. This study found that the data source obtained was from secondary data, which resulted from the collection of relevant documents, including organizational structure, company operating standards, records and documents used as well as a report on the Budget for the Effectiveness of the Regional Drinking Water Company Tirtanadi. North Sumatra. This is a survey method of qualitative research. The results of this study indicate that the control system at PDAM Tirtanadi North Sumatra already meets the standard criteria developed by COSO. But it turns out that there are still a lot of things that have been revised in running the system.
Penetapan Biaya Berdasarkan Aktivitas (Activity based coasting) Pada UMKM Nova Monika Ginting; Kayla Zahara Putri Nasada
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan membandingkan perhitungan harga pokok produksi dari suatu usaha mikro kecil menengah dengan menggunakan sistem tradisional dan sistem activity based costing.Penelitian ini menggunakan subyek jurnal terdahulu dan objek penggunaan activity based coasting ABC. Sedangkan tekniknik pengumpulan data yang digunakan adalah pengumpulan jurnal internasional.hasil dari penelitian ini adalah laba yang didapat dari perhitungan metode Activity Based Costing lebih besar dari pada perhitungan tradisional. Pada metode Activity Based Costing, data lebih lengkap karna mencatat jam tenaga kerja langsung, dan jam kerja mesin atau peralatan
Co-Authors Nova Monika Ginting Saparuddin Siregar